Whether a coated or filled biscuit remains in this heading or moves to a confectionery or chocolate heading depends on the relative weight and commercial character of the coating or filling versus the biscuit base. If chocolate or sugar confectionery is the dominant component by weight or commercial character, reclassification may apply. Importers with borderline products should seek a CBP binding ruling to confirm the correct heading.

Cream-filled wafers are sensitive to heat and humidity, which can cause the filling to soften, migrate, or develop off-flavors. Importers typically specify temperature-controlled containers and maximum transit times in purchase contracts. Upon arrival, FDA may examine the product's condition as part of admissibility review, and shipments showing evidence of spoilage or adulteration may be refused entry.